ZUS - social & health contributions

30 September 2026
PIP tax sanctions after B2B reclassification – can the Polish tax authorities apply them?
12:56 Bydr Piotr Sekulski InPublishing
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Does the reclassification of a B2B or civil-law contract into employment by the Polish National Labour Inspectorate automatically trigger PIP tax sanctions? It should not. Where the cooperation was documented, remuneration disclosed and taxes and social security contributions settled, there are strong arguments for distinguishing contractual misclassification from undeclared employment. However, the Polish Ministry of Finance has not completely ruled out the tax risk.

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20 August 2026
B2B Contract Reclassification – Our Publications
07:35 Bydr Piotr Sekulski InBusiness
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Does B2B contract reclassification mean that every long-term contract will automatically become an employment contract? No. What matters are the actual conditions under which the services are performed, rather than the title of the agreement. In its latest article, Wyborcza.biz discusses the first interpretation issued by the Polish Chief Labour Inspector concerning B2B contracts in the IT sector. Earlier, we commented in “Rzeczpospolita” on the tax consequences of treating a self-employed contractor as an employee.

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10 July 2026
B2B Contract Audits – PIP May Alert the Tax Authorities
13:45 Bydr Piotr Sekulski InBusiness
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B2B contract audits may not end with a decision issued by the Polish National Labour Inspectorate, or PIP. Information gathered by labour inspectors may also be shared with the tax authorities and the Social Insurance Institution, ZUS. This may lead to a review of the previous tax and social security settlements of both the company and the self-employed contractor.

Rzeczpospolita published an article featuring our commentary on the tax consequences of reclassifying a B2B relationship as employment. The topic was also highlighted on the front page of the newspaper’s 7 July 2026 edition.

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9 October 2025
Is Article 176 of the Polish Commercial Companies Code Still a Safe Solution?
11:18 Bydr Piotr Sekulski InBusiness
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Both the Polish Social Security Institution (ZUS) and the National Health Fund (NFZ) have recently taken the view that remuneration paid to a shareholder (partner) for services provided to the company should be subject to social contributions. Is Article 176 of the Polish Commercial Companies Code (KSH) still a viable and secure solution? A recent article in Rzeczpospolita features a commentary by Piotr Sekulski, PhD, on this issue.

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12 August 2025
Tip Tax in Poland – Who’s Responsible for Paying It?
13:06 Bydr Piotr Sekulski InBusiness
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In recent weeks, the issue of tip tax in Poland has stirred debate among employers and hospitality workers alike. Is it the waiter who pays tax on tips, or does the employer bear the responsibility? What are the rules for ZUS contributions? Recent comments by Piotr Sekulski, PhD tax advisor, shed light on this increasingly common question.

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4 July 2025
Reclassification of a Mandate Contract and Its Impact on Personal Income Tax (PIT)
14:50 Bydr Piotr Sekulski InGeneral rules
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Does the reclassification of a mandate contract by ZUS create a tax liability? How do the Polish tax authorities approach this issue, and is their interpretation favorable for taxpayers? Recently, the daily Rzeczpospolita published an article featuring a commentary by Piotr Sekulski PhD, a tax advisor, addressing this topic. Reclassification of a Mandate Contract by […]

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24 June 2025
Preferential ZUS for a Former Shareholder – Are You Entitled to the Relief?
17:37 Bydr Piotr Sekulski InBusiness
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The topic of preferential ZUS for a former shareholder of a limited liability company (sp. z o.o.) raises many questions among entrepreneurs in Poland. After closing the company and registering a sole proprietorship, can such a person benefit from reduced ZUS contributions? And how does preferential ZUS differ from the start-up relief in this case?

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13 June 2025
Startup Relief for Former Shareholders of an LLC in Poland
14:55 Bydr Piotr Sekulski InBusiness
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Startup relief for former shareholders of a Polish LLC (sp. z o.o.) raises many questions among entrepreneurs. Can you benefit from this relief when opening a sole proprietorship after closing your company? What are the applicable rules? How does ZUS approach this? Let’s take a closer look.

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6 May 2025
ZUS Adjustment After Changing the Form of Taxation
11:22 Bydr Piotr Sekulski InPIT
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ZUS Adjustment After Changing the Form of taxation. Changing your form of taxation can have negative consequences for entrepreneurs. In certain situations, a ZUS adjustment may be required after such a change. But what should you do if you switch your tax form but don’t earn your first income until later in the year? A recent article published in Rzeczpospolita included expert commentary from Piotr Sekulski, PhD on this issue.

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23 November 2024
Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment
06:57 Bydr Piotr Sekulski InBusiness
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What taxation form should you choose when running a sole proprietorship in Poland? This is one of the most significant questions entrepreneurs face every year. The choice of taxation form directly impacts the personal income tax (PIT) entrepreneurs pay. What factors are decisive? What should you focus on?

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My name is Piotr Sekulski. I am a Polish tax advisor (entry no. 13740), Doctor of Law from the Jagiellonian University and founder of Outsourced.pl.

I specialize in tax advisory for the IT sector, B2B contractors, founders, technology companies and internationally mobile individuals. I advise clients on lump-sum taxation, PIT, CIT, VAT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box, 50% tax-deductible costs and international tax matters.

I gained professional experience in tax advisory firms such as PwC, Thedy & Partners and CRIDO. I have advised on several hundred tax projects for the IT sector, new technologies and creative industries.

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

PIP tax sanctions after B2B reclassification – can the Polish tax authorities apply them?

B2B Contract Reclassification – Our Publications

B2B Contract Audits – PIP May Alert the Tax Authorities

Is Article 176 of the Polish Commercial Companies Code Still a Safe Solution?

Tip Tax in Poland – Who’s Responsible for Paying It?

Reclassification of a Mandate Contract and Its Impact on Personal Income Tax (PIT)

Preferential ZUS for a Former Shareholder – Are You Entitled to the Relief?

Startup Relief for Former Shareholders of an LLC in Poland

ZUS Adjustment After Changing the Form of Taxation

Choosing the Optimal Taxation Form in Poland: A Year-Long Commitment

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